• Ifa Ratifah - Department of Accounting, Faculty of Economics and Business, Universitas Pasundan, Indonesia.
  • Puji Lestari - Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman, Indonesia
  • Sigit Hermawan - Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Sidoarjo, Indonesia
  • Sarwenda Biduri - Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Sidoarjo, Indonesia
  • Dewi Sarifah Tullah - Department of Accounting, Faculty of Economics and Business, STIE Pandu Madania, Indonesia.
  • Dwi Prastowo Darminto - Department of Accounting Magister, Universitas Pancasila Jakarta, Indonesia.
  • Amir Indrabudiman P - Department of Accounting, Faculty of Economics and Business, Universitas Budi Luhur Jakarta, Indonesia.
  • Zaky Machmuddah - Departement of Accounting, Universitas Dian Nuswantoro Semarang, Indonesia.
  • Wiwit Apit Sulistyowati - Departement of Accounting, Universitas Swadaya Gunung Jati Cirebon, Indonesia.
  • Yeni Priatna Sari - Departement of Accounting, Politeknik Harapan Bersama Tegal, Indonesia.
  • Agung Yulianto - Departement of Accounting, Universitas Swadaya Gunung Jati Cirebon, Indonesia.
  • Dadan Ramdhani - Department of Accounting, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa, Indonesia.
  • Yuni Siswanti - Department of Management, Faculty of Economics and Business, Universitas pembangunan Nasional Veteran Yogyakarta, Indonesia.
  • Ahmad Hanfan - Department of Management, Faculty of Economics and Business, Universitas Pancasakti Tegal, Indonesia.
  • Murry Harmawan Saputra - Department of Management, Faculty of Economics and Business, Universitas Muhammadiyah Purworejo, Indonesia.
  • Rohmini Indah Lestari - Department of Management, Faculty of Economics and Business, Universitas Semarang, Indonesia.
  • Angrian Permana - Department of Management, Faculty of Economics and Business, Universitas Bina Bangsa, Indonesia.
  • Sri Mulyantini - Department of Management, Faculty of Economics and Business, Universitas Pembangunan Nasional Jakarta, Indonesia.
  • Sri Hartono - Department of Management, Faculty of Economics and Business, Universitas Islam Sultan Agung Semarang, Indonesia.
  • Imron Rosyadi - Department of Management, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indoensia.
  • Muhammad Iqbal Fasa - Department of Management, Faculty of Islamic Economics and Business, Universitas Islam Negeri Raden Intan Lampung, Indonesia.
  • Suparmono - Department of Management, Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta, Indonesia.
  • Roymon Panjaitan - Departemen of Business, Faculty of Computers and Business, Universitas Sains dan Teknologi Komputer, Indonesia.